On the problems of reforming the Russian accounting system

Автор: Karaykoza E.A.

Журнал: Форум молодых ученых @forum-nauka

Статья в выпуске: 3 (31), 2019 года.

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The article is devoted to specific differences in the application of International Financial Reporting Standards, which makes it difficult to fully implement the Russian accounting and reporting system to the corresponding requirements.

International financial reporting standards, russian accounting system, distinctive features

Короткий адрес: https://sciup.org/140285927

IDR: 140285927

Список литературы On the problems of reforming the Russian accounting system

  • Popova A. Kh., Arkauti V. V., Ikaeva L. E. International Financial Reporting Standards (IFRS): Problems of Implementation and Transformation of Russian Reporting // Economy Space. 2013. №4-2. URL: https://cyberleninka.ru/article/n/mezhdunarodnye-standarty-finansovoy-otchetnosti-msfo-problemy-vnedreniya-i-transformatsii-rossiyskoy-otchetnost
  • Poleshchuk Tatyana Alexandrovna International Financial Reporting Standards: problems of implementation // Territory of new opportunities. 2012. №2. URL: https://cyberleninka.ru/article/n/mezhdunarodnye-standarty-finansovoy-otchetnosti-problemy-vnedreniya
  • Polenova S.I. International Financial Reporting Standards: the creation and design characteristics // International Accounting. 2005. №10. URL: https: //cyberleninka.ru/article/n/mezhdunarodnye-standarty-finansovoy-otchetnosti-sozdanie-i-konstruktivnye-harakteristiki
  • Chaya V.T. International Financial Reporting Standards // International Accounting. 2008. №7. URL: https://cyberleninka.ru/article/n/mezhdunarodnye-standarty-finansovoy-otchetnosti-2
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